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Issues on the sale and acquisition of businesses paper

Published on 18 Oct 08

This paper focuses on a range of technical tax issues that arise in sale and purchase of business transactions. It reflects on the presenter's experience in dealing with tax issues in a wide range of corporate and SME transactions. Topics covered include:

 Share sales and acquisitions

  • tax due diligence: elections, clean exits and warranties
  • availability of CGT concessions
  • dealing with consolidated groups

 Asset sales and acquisitions

  • WIP, debtors, IP (Tax vs non tax IP), IP and goodwill - apportionment issues
  • employee entitlements
  • restraint of trade payments

‘‘Earn-out" transactions

  • latest developments

Stamp duty issues

  • trading stock
  • plant and equipment
  • proposed abolition on non-real property transactions.

Author profile

Paul Tanti CTA
Photo of author, Paul TANTI Paul is a partner in the Thomson Geer Tax Section and has a broad range of experience in providing specialist taxation and commercial advice to a wide variety of clients. His broad base of clients includes legal and accounting firms, private and listed companies, high net worth individuals, and private equity funds. Paul advises on all areas of Federal and State taxation law and related commercial matters. Paul is a regular speaker on tax and related commercial matters for various professional bodies. He is a member of The Tax Institute, a member of the Law Council of Australia’s Business Law Committee (South Australian Tax Sub Committee), and a member of the South Australian State Taxes Liaison Group. - Current at 06 November 2019
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This was presented at South Australian Tax Intensive .

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Individual sessions

Extracting value from companies

Author(s):  Craig COOPER

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